上市公司配股中可能涉及的主要税种有增值税、企业所得税、印花税、契税；股东参与配股的资产形式主要有货币性资产、非货币性资产、整体资产。下面按税种和配股资产形式说明配股中的税务处理。配股与纳税1.配股的企业所得税处理企业以货币性资产向股份公司配购股票，不涉及企? The main types of taxes that may be involved in the rights issue of listed companies are value added tax, enterprise income tax, stamp duty and deed tax. The forms of assets that shareholders participate in the rights issue include monetary assets, non-monetary assets and overall assets. The following tax and allotment of assets in the form of share placement in the tax treatment. Allotment and tax 1. Allocation of corporate income tax treatment Enterprises with monetary assets to stock company stock purchase, does not involve the enterprise?